Afzalgarh Mahavidyalya Vs ITO (ITAT Delhi)
In the case of Afzalgarh Mahavidyalya Vs ITO, the ITAT Delhi reviewed an appeal against the CIT(A)’s ex-parte order for the Assessment Year 2017-18. The CIT(A) had dismissed the appeal after the assessee failed to respond to multiple notices or provide necessary documents, leading to upholding the additions made by the AO. The assessee argued that inadequate representation before the CIT(A) warranted a fresh adjudication. The department contended that the CIT(A) had given sufficient opportunities and requested either upholding the order or a restoration to the AO for reconsideration. The ITAT, noting the procedural lapses and the need for a fair hearing, decided to set aside the CIT(A)’s order and remand the matter to the AO for fresh adjudication, ensuring the assessee has an opportunity to present their case properly. The appeal was allowed for statistical purposes, marking the decision for further proceedings.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 11.01.2024, for Assessment Year 2017-18.
2. Shri Deepak Joshi, appearing on behalf of assessee submitted at the outset that this appeal is against an ex-parte of the CIT(A). He submitted that since the assessee was not properly represented before the CIT(A). This appeal may be restored to the CIT(A) for fresh adjudication.
